MARBRERIE GOWIE: what changed
What changed
MARBRERIE GOWIE
NACE 23.700, Cutting, shaping and finishing of stone
filed annual accounts (NBB)
Net result for the year
-€34,991
2023 · -€23,635-€11,356
Equity
€81,743
2023 · €105,315-€23,572
Cash
€29,191
2023 · €30,242-€1,051
Balance sheet total
€354,185
2023 · €381,398-€27,213
Largest movements
Assets
- Receivables within one year -€12,112
down €12,112 (-11.5%), from €105,268 to €93,156
of which Trade receivables: -€10,440
- Tangible fixed assets -€8,858
down €8,858 (-4.4%), from €203,557 to €194,699
of which Furniture and vehicles: -€15,842
- Stocks and contracts -€5,491
down €5,491 (-13.4%), from €40,930 to €35,439
Equity and liabilities
- Profit (loss) carried forward -€34,991
down €34,991 (-148%), from -€23,635 to -€58,625
- Trade debts +€31,517
up €31,517 (+90.9%), from €34,687 to €66,203
- Debts after one year -€26,914
down €26,914 (-16.8%), from €159,948 to €133,035
- Investment grants +€11,419
new in 2024: €11,419
- Advances received -€10,447
down €10,447 (-34.2%), from €30,580 to €20,133
Income statement
- Staff costs +€15,132
up €15,132 (+9.3%), from €162,868 to €178,000
- Gross operating margin +€4,273
up €4,273 (+2.5%), from €169,497 to €173,770
- Financial income +€1,930
up €1,930 (+887%), from €218 to €2,148
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€23,635
Gross operating margin
+€4,273
Staff costs
-€15,132
Depreciation
-€912
Other operating charges
-€1,092
Financial income
+€1,930
Financial charges
-€429
Taxes
+€7
Result 2024
-€34,991
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€27,796
Investment
-€13,859
Financing
-€14,988
Cash 2023
€30,242
From operations (derived)
+€27,796
Net result for the year
-€34,991
Depreciation
+€22,717
Stocks and contracts
+€5,491
Receivables within one year
+€12,112
Deferred charges and accrued income
-€299
Trade debts
+€31,517
Tax, wage and social debts
+€1,202
Advances received
-€10,447
Other debts
+€494
Investment (derived)
-€13,859
Investment in fixed assets (net)
-€13,859
Financing
-€14,988
Debts after one year
-€26,914
Current portion of long-term debt
+€507
Contributions, distributions and other
+€11,419
Cash 2024
€29,191
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €381,398 | €354,185 | -€27,213 | -7.1% |
| Fixed assets | 21/28 | €203,692 | €194,834 | -€8,858 | -4.3% |
| Tangible fixed assets | 22/27 | €203,557 | €194,699 | -€8,858 | -4.4% |
| Land and buildings | 22 | €88,450 | €88,778 | +€328 | +0.4% |
| Plant, machinery and equipment | 23 | €50 | €6,706 | +€6,656 | +13,269% |
| Furniture and vehicles | 24 | €115,057 | €99,215 | -€15,842 | -13.8% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €177,706 | €159,351 | -€18,355 | -10.3% |
| Stocks and contracts in progress | 3 | €40,930 | €35,439 | -€5,491 | -13.4% |
| Stocks | 30/36 | €40,930 | €35,439 | -€5,491 | -13.4% |
| Amounts receivable within one year | 40/41 | €105,268 | €93,156 | -€12,112 | -11.5% |
| Trade receivables | 40 | €90,411 | €79,970 | -€10,440 | -11.5% |
| Other amounts receivable | 41 | €14,857 | €13,185 | -€1,672 | -11.3% |
| Cash at bank and in hand | 54/58 | €30,242 | €29,191 | -€1,051 | -3.5% |
| Deferred charges and accrued income | 490/1 | €1,266 | €1,565 | +€299 | +23.6% |
| Total equity and liabilities | 10/49 | €381,398 | €354,185 | -€27,213 | -7.1% |
| Equity | 10/15 | €105,315 | €81,743 | -€23,572 | -22.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €116,550 | €116,550 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €114,550 | €114,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,635 | -€58,625 | -€34,991 | -148% |
| Investment grants | 15 | - | €11,419 | +€11,419 | |
| Amounts payable | 17/49 | €276,083 | €272,442 | -€3,641 | -1.3% |
| Amounts payable after more than one year | 17 | €159,948 | €133,035 | -€26,914 | -16.8% |
| Financial debts | 170/4 | €159,948 | €133,035 | -€26,914 | -16.8% |
| Amounts payable within one year | 42/48 | €116,135 | €139,407 | +€23,273 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €27,949 | €28,456 | +€507 | +1.8% |
| Trade debts | 44 | €34,687 | €66,203 | +€31,517 | +90.9% |
| Suppliers | 440/4 | €34,687 | €66,203 | +€31,517 | +90.9% |
| Advances received on contracts in progress | 46 | €30,580 | €20,133 | -€10,447 | -34.2% |
| Taxes, remuneration and social security | 45 | €10,835 | €12,037 | +€1,202 | +11.1% |
| Taxes | 450/3 | €9,897 | €10,718 | +€822 | +8.3% |
| Remuneration and social security | 454/9 | €939 | €1,319 | +€380 | +40.5% |
| Other amounts payable | 47/48 | €12,083 | €12,578 | +€494 | +4.1% |
| Remuneration, social security and pensions | 62 | €162,868 | €178,000 | +€15,132 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,805 | €22,717 | +€912 | +4.2% |
| Other operating charges | 640/8 | €3,760 | €4,852 | +€1,092 | +29.0% |
| Gross operating margin | 9900 | €169,497 | €173,770 | +€4,273 | +2.5% |
| Operating profit (loss) | 9901 | -€18,936 | -€31,799 | -€12,863 | -67.9% |
| Financial income | 75/76B | €218 | €2,148 | +€1,930 | +887% |
| Recurring financial income | 75 | €218 | €2,148 | +€1,930 | +887% |
| Financial charges | 65/66B | €4,910 | €5,339 | +€429 | +8.7% |
| Recurring financial charges | 65 | €4,910 | €5,339 | +€429 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | -€23,628 | -€34,991 | -€11,363 | -48.1% |
| Income taxes | 67/77 | €7 | - | -€7 | |
| Profit (loss) for the period | 9904 | -€23,635 | -€34,991 | -€11,356 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,635 | -€34,991 | -€11,356 | -48.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.